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The Non-Domestic Rates (Levying) (Scotland) Regulations 2000

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Interpretation – splits

4.  In these Regulations–

(a)“a split entry” means any entry in the roll taking effect on a day in the relevant year as a result of lands and heritages shown in a single old entry being shown in two or more new entries, where–

(i)none of those new entries show lands and heritages shown in an old entry, other than in the relevant old entry; and

(ii)no lands and heritages shown in the relevant old entry are shown in a new entry, other than in those new entries; and

(b)“the relevant old entry”, in relation to a split entry, means the old entry which showed the lands and heritages shown in the split entry.

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